There is no minimum for improvements, as long as they are a permanent addition and increase the fair market value of your property.
Since this purchase was made before the property was ready and available to rent, the cost is added to the basis of the rental property, to be depreciated over 27.5 years. You may add this as a separate asset (NOT an improvement), or simply add the cost to the reported property basis.
When planning a project that spans multiple tax years, it's beneficial to wait until the property is listed before adding minor furnishings.
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